Visit our website to learn more about Designated Industrial Property Assessments in Alberta
©2023 Government of Alberta | November 3, 2023 | Municipal Affairs
Classification: Public
Designated industrial linear
property
2023 Tax year supplementary assessment
Information from the 2023 assessment year request for information (RFI) may be used to prepare a 2023 tax year
supplementary assessment notice for your designated industrial (DI) linear property. A municipality that chooses to have a
supplementary assessment must have a supplementary assessment bylaw. The following municipalities have a
supplementary assessment bylaw:
Municipality
Number
Municipality Name
Municipality
Number
Municipality Name
3
City of Airdrie
238
Town of Okotoks
19
City of Beaumont
239
Town of Olds
31
Town of Blackfalds
264
Town of Redcliff
35
Town of Bonnyville
272
Village of Rosemary
46
City of Calgary
291
City of Spruce Grove
48
City of Camrose
292
City of St. Albert
50
Town of Canmore
293
Town of St. Paul
69
Town of Coaldale
301
Town of Stony Plain
70
Town of Cochrane
302
Strathcona County
86
Town of Debon
303
Town of Strathmore
88
Town of Didsbury
305
Sturgeon County
98
City of Edmonton
311
Town of Taber
117
City of Fort Saskatchewan
329
County of Vermilion River
132
City of Grande Prairie
334
Vulcan County
147
Town of High Prairie
348
County of Wetaskiwin
148
Town of High River
350
Town of Whitecourt
151
Town of Hinton
353
MD of Willow Creek
194
City of Lacombe
356
City of Chestermere
200
City of Leduc
418
Municipality of Jasper
203
City of Lethbridge
525
City of Cold Lake
215
Town of Mayerthorpe
532
Town of Drumheller
217
City of Medicine Hat
All property, including DI linear property, must have a supplementary assessment prepared when they are completed
or operational:
Visit our website to learn more about Designated Industrial Property Assessments in Alberta
©2023 Government of Alberta | November 3, 2023 | Municipal Affairs
Classification: Public
a)
after October 31, of the assessment year (2022) and
b)
on or before October 31, of the assessment year (2023)
Important to note that land is not subject to supplementary assessment.
The amount of the DI linear property supplementary assessment is determined in the legislation and regulation for the
assessment year, in this case 2022 assessment year. Once the assessment has been determined, the assessment is
then prorated by the amount of time it was completed and operational, creating your supplementary assessment (see
table below):
Month Became
Operational
Month Operation
in theYear (A)
Percentage Prorate
Supplementary
Assessment (A/B)
November
12
1.000
December
11
0.917
January
10
0.833
February
9
0.750
March
8
0.667
April
7
0.583
May
6
0.500
June
5
0.417
July
4
0.333
August
3
0.250
September
2
0.167
October
1
0.083
This creates the DI linear property supplementary assessment, and the municipality will apply the appropriate tax rates based
on the supplementary assessment bylaw.
With the 2023AY RFI return, the supplementary assessment review will be looking at:
1. New – The assessor has not previously received any information from you about the current DI linear property. The
assessor relies on the owner to respond to this 2023 AY RFI providing reliable and correct information to prepare a DI
linear property assessment. If information is not provided, the assessor will prepare an assessment based on the best
information available. By failing to respond to the RFI you may forfeit your right to file an assessment complaint to the
Land and Property Rights Tribunal.
2. Existing property (with additions) – This is for a DI linear property that has been assessed in previous year(s). For
whatever reason, you have made additions to the property that have not been previously assessed in the past 12 months.
These changes need to be updated in the assessor’s records and possibly the DI linear property assessment; this will be
done by your submission of the completed RFI with the updated information. The amount of the DI linear property
supplementary assessment will be based on the increase in assessment year over year.
With this review, the assessor will contact you with those DI linear properties that will have a 2023 tax year supplementary
assessment notice. Additional information may be requested by the advisor.
Date of completion or in-service date
Visit our website to learn more about Designated Industrial Property Assessments in Alberta
©2023 Government of Alberta | November 3, 2023 | Municipal Affairs
Classification: Public
One critical piece of information for the assessor to correctly issue a DI linear property supplementary assessment is the date
when the property in question was completed and/or became operational. This information should be provided with your 2023
AY RFI return. Please input the in-service date in the appropriate column labeled on the 2023 AY RFI file.
The mailing of the DI linear property supplementary assessment notices will be sent out by mid-December 2023. The
municipality will mail the corresponding supplementary property tax notices after.
All DI property supplementary assessment complaints must be filed to the Land and Property Rights Tribunal. This information
will be provided upon your receipt of the 2023 Tax Year DI Linear Property Supplementary Assessment Notice.
All information reported to the assessor will be managed in accordance with the Municipal Government Act and the Freedom
of Information and Protection of Privacy Act.
Publications that may assist you are:
a)
Municipal Government Act (MGA);
b)
Matters Relating to Assessment and Taxation Regulation, 2018; and
c)
Freedom of Information and Protection of Privacy Act,
These publications may be purchased or viewed online from the Alberta King’s Printer Bookstore. Other regulations are also
available on the same site. For more information, visit the King’s Printer website at https://www.alberta.ca/alberta-kings-
printer.aspx
As indicated previously, section 295 of the MGA is to ensure the RFI return is completed with pertinent and accurate
information, as it is this information that will be relied upon by the assessor to prepare the DI linear property supplementary
assessment. The requested information must be submitted to the assessor within sixty (60) days from the date of the request
but your cooperation in providing the information prior to the deadline would be greatly appreciated.
If you have any questions or require assistance with your 2023 AY RFI concerning supplementary assessment, please contact
Joanne Fortin (Manager, Linear Property) at [email protected] or 780-641-9638
Government of Alberta telephone numbers can be reached toll free from anywhere in Alberta by first calling 310-0000.
E-mail general inquiries to [email protected]
Visit our website to learn more about Designated Industrial Property Assessments in Alberta
©2023 Government of Alberta | November 3, 2023 | Municipal Affairs
Classification: Public
Municipal Government Act Section Reference
Supplementary Assessment for Designated Industrial Property
For convenience, the following section references have been linked to CanLii.org’s publication of the MGA. For the most
accurate wording, please refer to the legislation from the official publisher, Alberta King’s Printer. The MGA can be purchased
or viewed online from the https://www.alberta.ca/alberta-kings-printer.aspx
Section 313 Supplementary assessment bylaw (313(1))
Section 314.1 Supplementary assessment re designated industrial property (314.1(1))
Section 315 Supplementary assessment roll (315(2))
Section 316 and 316.1 Supplementary assessment notices (316(2) and 316.1(1))